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○ Direct expense can be used broadly for expenses necessary to carry out the research project (including the expenses for compiling research results). ○ Items such as those listed below are not recognized as direct expense. Reminders are given through specification in the Spending Rules, etc.  Costs for buildings and facilities (excluding costs for installation, etc.  Costs for handling accidents or disasters that occur during the  Personnel costs/honoraria for the Principal Investigator or Co- Other costs that should be covered by indirect expenses. ○ The Principal Investigator and the Co-Investigator(s) are obliged to take accountability for the judgement on the spending and the use of the expenses as member of the funded project. ○ When using the research grant, you are requested to consider whether it is socially acceptable to pay out as direct expense for scientific research and whether the priority of use of direct expense is appropriate, as well as to use the grant in accordance with the terms of the Spending Rules and regulations of your research institution. Direct expense can be used broadly for expenses necessary to carry out the research project (i.e., purchase of goods, travel expenses, personnel costs/honoraria, and miscellaneous expenses). [When conducting research with KAKENHI] that are necessary in order to install goods that are purchased using direct expenses). implementation of the research project. Investigator(s). Spending rules: https://www.jsps.go.jp/j-grantsinaid/16_rule/shiyourule.html 9. What does direct expenses cover?